NEVADA STATE BOARD OF ACCOUNTANCY Minutes May 11, 2011
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1 NEVADA STATE BOARD OF ACCOUNTANCY Minutes May 11, 2011 An open meeting of the Nevada State Board of Accountancy was called to order at 9:00 A.M. by President, Felicia R. O Carroll, on Wednesday, May 11, 2011 at the offices of First Independent Bank, 5335 Kietzke Lane, 2 nd Floor, Reno, Nevada Board Members Present: Felicia R. O Carroll, President Harry O. Parsons, Secretary/Treasurer Colleen M. Bacchus Glenn D. Bougie Lynda Hartzell Benjamin C. Steele Board Members Absent: Lisa L. Milke Board Staff Present: Karen Peterson, Counsel Viki A. Windfeldt, Executive Director Leslie C. Walsh, Board Coordinator CONSENT AGENDA The Consent Agenda contains matters of routine acceptance. The Board Members may approve the consent agenda items as written or, at their discretion, may address individual items for discussion or change. *1. Approval of March 16, 2011 Board Meeting Minutes *2. Approval of Applications for Certified Public Accountant Non Appearance Brianne Berry Heather Cross Bradley Frehner Michelle Gilbertson Cheryl Halasi Donald Jones Andrew McMullin Christian Morrison Glenn Pannenborg Matthew Vanness Anthony Wilder *3. Approval of Change to License Status: Return Active Status: Jan Fulmer *4. Approval of Finances: A. Treasurer s Report *5. Approval of CPA Examination Scores: January/February 2011 Window *6. Approval of attendance at NASBA Regional Conference June 8-10, 2011 *7. No Item Scheduled Page 1
2 The consent agenda and supporting documents were reviewed by the Board. Motion was made, seconded and carried to approve consent agenda items 1 6. The following Board Members abstained from voting on Approval of Applications for Certified Public Accountant: Lynda Hartzell for Brianne Berry, Heather Cross and Michelle Gilbertson; Felicia O Carroll for Bradley Frehner and Mathew Van Ness; Colleen Bacchus for Donald Jones and Andrew McMullin. REGULAR AGENDA *8. Grievance Report and Grievance Matters. Note: NRS requires the Board to list individuals that may have administrative action taken against them in connection with the Board s disciplinary grievance report. The Board may convene in closed session to consider the character, alleged misconduct, professional competence or physical or mental health for any of the grievances filed with the board. Review of Grievance Report: Motion was made, seconded and carried to go into closed session to discuss grievance matters. Upon resumption of the open session, motion was made, seconded and carried to close complaint matter S-11-2 based on compliance. Motion was made, seconded and carried to close complaint matter S-11-3 based on lack of cause. Motion was made, seconded and carried in complaint matter S-11-1, C. Dean Homayouni to approve the recommendation of the hearing officer with the following provisions: 1) one year probation where no further complaints are received from state or federal agencies related to securities violations; 2) 8 hours of CPE in the area of Ethics completed by 12/31/11; 3) pay a $750 fine plus attorneys fees and costs of $1255 within 30 days of the decision; (4) matter shall be published in accordance with NAC. Motion was made, seconded and carried in complaint matter S-09-9, Timothy Koch to approve the reinstatement of Mr. Koch based on compliance. Motion was made, seconded and carried to file a formal complaint in complaint matter S Motion was made, seconded and carried to close non-licensee complaint matter SS-11-1, Steven Ewaniuk based on compliance. Motion was made, seconded and carried to issue a Cease and Desist against Rodney Lampson and to refer the matter to the District Attorney for continued violations after the revocation of Mr. Lampson s license. Page 2
3 Agenda Item 9: Report of Legal Counsel A. Legislative Update Legal Counsel provided the Board with an update concerning the legislative bills that could have some impact to the Board. Agenda Item 10: Report of Executive Director: A. NASBA Director at Large support Executive Director provided the Board with information regarding the individuals running for NASBA Director at Large. The Board directed staff to send letters providing support for Ken Odom, Laurie Tish and Ted Long. B. UAA Proposed Attest Definition Review Executive Director provided the Board with the UAA Attest Emergency Rule and Commentary as provided by NASBA. The Board reviewed the documentation as provided and determined that no changes were necessary to Nevada s definition. C. NASBA Proposal for Wallet Card Services Executive Director provided the Board with the Proposal for Wallet Card Services. Discussion was held regarding the current wallet card. It was the determination of the Board to contact other vendors and obtain additional proposals. Agenda Item 11: Request approval for CPA Examination extension of time: A. Jillian Trimmer Motion was made, seconded and carried to approve an extension of time for the CPA Examination for Jillian Trimmer based on reasonable cause. Agenda Item 12: Board determination of Application for CPA Certification: A. Jack Banka The Board was provided with updated experience information and certification review report for Jack Banka. The Board reviewed the information and discussed the process. Motion was made, seconded and carried to deny the application based on the experience not meeting Nevada s requirements. Agenda Item 13: Approval of Employment Agreement for Jay Schmitt Motion was made, seconded and carried to approve the Employment Agreement for Jay Schmitt as provided. Page 3
4 Agenda Item 14: Recommendation of Hearing Officer based on the hearings held for Non-Payment of 2011 License Renewal Fee and Non-Compliance of the 2010 CPE Requirement Motion was made, seconded and carried to revoke the license and firm registrations of the following individuals for failure to obtain the required CPE and obtain a permit to practice. Felicia O Carroll abstained from the vote. Kirk Gibb Ronald Lake Lori McGowne Tracy Mimno Marianne Mohland Jahnavi Morris Jonathan Pugmire Robert Radzik Naim Shah Rhonda Shock Dennes Simkins William Starn Agenda Item 14 Continued Motion was made, seconded and carried to dismiss the formal complaint for following individuals based on payment of all fees due and compliance with the CPE requirement. Felicia O Carroll abstained from the vote. Nancy Cinciarelli David Hall Brenda Stout Eastern Sierra Professonal Group Mustang Accounting Motion was made, seconded and carried to dismiss the formal complaints of the following individuals based on voluntary surrender of the CPA Certificates. The Board assessed attorney s fees and cost upon the request for active licensure. Felicia O Carroll abstained from the vote. James Nicholson Lea Bautista Ward Motion was made, seconded and carried to deny the request of Mr. McComas for waiver of the attorney s fees. Felicia O Carroll abstained from the vote. Motion was made, seconded and carried to deny the request of Ms. Goodwin for waiver of the late fees and attorney s fees. Felicia O Carroll abstained from the vote. Agenda Item 15: Recommendation of Hearing Officer based on the hearing held in connection with complaint matter against C. Dean Homayouni. This item was handled under agenda item 8. Agenda Item 16: Board Staff Personnel Performance Review The Board reviewed the information provided by Glenn Bougie and Felicia O Carroll in connection with the review process of Board staff. Motion was made, seconded and carried to approve the following salaries: Executive Director, Viki Windfeldt $100,000 Board Coordinator, Leslie Walsh $63,200 Page 4
5 Agenda Item 17: Election of Board Officers Election of Officers for the Nevada State Board of Accountancy was held. Nominations were opened for President. Harry O. Parsons was nominated. There being no other nominations, a motion was made, seconded and carried that the nominations be closed. Mr. Parsons will be elected by acclamation. The record reflects Harry Parsons as President of the Board for a one-year term effective July 1, 2011 June 30, Nominations were opened for Secretary/Treasurer. Lisa Milke was nominated. There being no other nominations, a motion was made, seconded and carried that the nominations be closed. Lisa Milke will be elected by acclamation. The record reflects Lisa Milke as Secretary/Treasurer of the Board for a one-year term effective July 1, 2011 June 30, Agenda Item 18: President s Report No items were discussed under this agenda item Agenda Item 19: Public Comment 1:00 PM Agenda Item 20: Next Board Meeting: July 13, 2011 Reno Page 5
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